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V1846-22 ·2 August 2022 ·consulta-vinculante Medium impact
Tax

Income tax returns can be amended for refunds if disability certificates have retroactive effect

A taxpayer inquired whether they could apply for disability tax benefits for the 2020 and 2021 financial years following a resolution with retroactive effect. The Directorate General of Taxes (DGT) stated that if the certification is retroactive, the taxpayer may initiate the procedure to amend their tax return to claim a refund.

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2022-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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